Joint and several liability between spouses in tax law "So examine him who is eternally bound..."
"I'm living in separation and my ex-partner refuses to carry outstanding tax bills from our marriage. "Can the IRS require me to carry those bills on my own?" These and similar questions are common in tax consulting. The answer is "It depends." This article answers the relevant questions and analyses the differences in cantonal and municipal taxes.
Taxation of compensation payments from share certificates
This paper focuses on the income tax treatment of income from investments in classical index and basket certificates from equities. The focus is on the view of the investor resident in Switzerland who holds the products as part of her private assets.
Taxation of spouses in international relations
An "international" spouse relationship from a tax law perspective exists if only one spouse is subject to unlimited tax liability in Switzerland, while the other spouse has no or only limited tax liability in Switzerland. It must also be a legally and factually unseparated marriage. The taxation of such "international" spousal relationships is opposed by the addition of factors as prescribed by law. However, according to the established case law of the Federal Supreme Court, the latter - unlike in intercantonal relations - cannot create any tax liability in Switzerland.
The unsuccessful move from Binningen to Wollerau - The location of the parking spaces for a Maserati and a Ferrari must be taken into account when determining tax residence
In its ruling of 19 September 2019 (2C_170/2019), the Federal Supreme Court had to judge an unsuccessful move from Binningen to Wollerau. It confirmed the ruling of 14 November 2018 of the Basel-Landschaft Cantonal Court (810 18 59).
FTA publishes withholding tax rates 2022
On 9 December 2021, the Federal Tax Administration (FTA) published the withholding tax rates for 2022 or the corresponding rate files if already available.
Federal Council wants to make the taxation of life annuities more flexible
At its meeting on 24 November 2021, the Federal Council decided to flexibly adjust the taxation of life annuities to the investment conditions.
Uniform flat-rate tax deduction for all employed persons
At its meeting on 17 November 2021, the Federal Council instructed the FDF to draw up a bill concerning a uniform flat-rate tax deduction for all employed persons.
FTA publishes maximum pillar 3a deductions
In 2022, the tax deduction within the scope of tied personal pension provision (pillar 3a) is CHF 6,883 for taxpayers with a 2nd pillar and CHF 34,416 for taxpayers without a 2nd pillar. The maximum deductions are also the relevant payment limits.
FTA publishes tax statistics for individuals and legal entities 2018
On 8 November, the FTA published the 2018 tax statistics.
The FTA has updated the statistics on the capital contribution principle (November 2021)
The Federal Tax Administration (FTA) has updated the statistics on the capital contribution principle (capital contributions, repayments and other changes) as of 30 September 2021.
Tax challenges of partnerships
Workshop by Julia von Ah and Toni Hess on the occasion of the ISIS) seminar on 14/15 and 21/22 June 2021 entitled "Corporate Tax Law 2021".
ISIS) seminar "Advance withdrawal, inheritance, division of an estate and execution of a will in tax law" (seminar folder)
Case studies, detailed solutions and slides: Here you will find all the documents (workshops and presentations) according to the following description from the ISIS seminar "Erbvorbezug, Erbgang, Erbteilung und Willensvollstreckung im Steuerrecht" (Advance withdrawal, inheritance, division of an estate and execution of a will in tax law) of 26 November 2020, which was held at the Marriott Hotel in Zurich under the direction of Peter Mäusli-Allenspach.
